Shri Charanjit Singh, New Delhi V. ITO, New Delhi

MA 39/DEL/2022

AI Insights

The case involves Shri Charanjit Singh, the appellant, who filed Miscellaneous Applications under section 254(1) of the Income Tax Act, 1961, seeking to recall an ex-parte order passed by the Tribunal. The ex-parte decision was due to the non-appearance of the assessee, attributed to the non-receipt of the hearing notice. The Tribunal considered the affidavit provided by the assessee as evidence of non-receipt of notice and, upon not finding any material from the Revenue to contradict the assessee's claim, decided to recall the earlier order and scheduled a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116000 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-02-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 06-02-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA Nos. 39 & 270/Del/2022 (Arising out of ITA Nos. 4395 & 4396/Del/2016) (Assessment Years : 2007-08 & 2008-09) Shri Charanjit Singh S-1/4, Old Mahavir Nagar, Near Tilak Nagar, New Delhi-110 018 PAN No. AUXPS 3613 A Vs. ITO New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri G. S. Kohli, C.A. Revenue by Shri Jeetandra Kumar Kale, Sr. D.R. Date of hearing: 10.02.2023 Date of Pronouncement: 10.02.2023 ORDER PER ANIL CHATURVEDI, AM: The present Miscellaneous Applications are filed by the assessee u/s 254(1) of the Income tax Act, 1961 [for short, 'the Act'] for recalling the order of this Bench of the Tribunal dated 16.04.2019 in ITA Nos. 4395 & 4396/Del/2016 for Assessment Years 2007-08 & 2008-09. MA Nos. 39 & 270/Del/2022 Shri Charanjit Singh vs. ITO 2 2. Before us, Learned AR submitted that the captioned appeal was decided ex-parte. He submitted that the non-appearance from the side of assessee was on account of non-receipt of notice for hearing on the day when the appeal was fixed for hearing. In support of his contention about non-receipt of notice, he pointed to the affidavit filed by the assessee. Learned AR submitted that the non-appearance by the assessee was not on account of any malafide intention. He, therefore, submitted that in the interest of justice, the ex parte order be recalled and the assessee be granted an opportunity of hearing. 3. Learned DR did not controvert the submissions made by the Learned AR but however objected to the request for recalling the order. He submitted that the Hon’ble Tribunal has passed speaking order and, therefore, the request of assessee for recalling of the order be dismissed. 4. We have heard the rival submissions and considered the submission made by the assessee, in the Miscellaneous Application and the contention of the affidavit placed at record. Before us, no material has been placed by Revenue to demonstrate that the reasons given by assessee for non- appearance by the assessee on the date of hearing was false. In view of the aforesaid facts and in view of the well settled principle that sufficient opportunity of hearing should be afforded to MA Nos. 39 & 270/Del/2022 Shri Charanjit Singh vs. ITO 3 parties and no party should be condemned unheard, we are of the view that in the interest of the justice, ex parte order passed by the Tribunal needs to be recalled. We therefore recall the order in ITA Nos. 4395 & 4396/Del/2016 for Assessment Years 2007-08 & 2008-09 dated 16.04.2019 and direct the Registry to fix the aforesaid appeals on 1 st March 2023. Since the date of hearing of the aforesaid appeals are pronounced in the open court, no separate notice of hearing is required to be issued to the parties. 5. In the result, both the Misc. Applications of the assessee are allowed. Order pronounced in the open court on 10.02.2023 Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 10.02.2023 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI